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Effective use of land and build an apartment and rent the land is currently vacant lot, house and land and the amount determined by the evaluation. Debt increased total taxable estate can be reduced. As we know only just shown, the first point is that a lower valuation of the land. ingress point of the eye is that when used well to the construction loan. You can change the form of land use. Inheritance tax to build an apartment rented by the two main points. You can reduce the inherited property to be lower than the valuation of the land to restrict the use of the land and built the building from rental apartments and parking vacant lot. Average from individual buildings to use less. By using the loan, even if that rent buildings, property inheritance In determining the amount of change since 2004 is the result.

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